This is a very interesting thread because I just got AudioEngine's DAC (along with their A5+) and would like to output 192 kHz from my macbook air with Decibel. Audio MIDI Setup only shows 96 kHz maximum sample rate for the DAC output (and the onboard output for that matter).

So, will I not be getting any better output with my DAC since the sample rate and bit depth will be the same?

And DarkSleip, could you explain your comment about DACs not being able to handle 192 kHz? AudioEngine indicates theirs can handle up to 192 kHz but it doesn't even seem selectable with Audio MIDI Setup.

Also, is there a way to bypass the Audio MIDI Setup to get true 192 kHz output that is affordable?

Hi!! Honestly Speaking, iTunes is not my favourite player, but if you use it, BitPerfect is what you're looking for. (you can buy it in the mac app store)

I use Cog for mac, because it is the most neutral reference-class player I have ever heard up to date. Although it doesn't have the feature of automatic sample rate selection(( Also you can try Audirvana Plus, which does have the feature, but IMHO sounds a bit more hi-fi-ish and does not give the soundstage and the air of Cog.

I have the Stoner Acoustics UD120 USB DAC and I am able to get 192kHz through USB output, it simply depends if the DAC is connected to USB Hi-Speed Bus (192kHz) or simply USB Bus (96kHz), you can check this with System Information. Normally I get 96kHz but I just unplug it and plug it back a couple of times for 192kHz, and you don't need a top of the line mac to be able to do this cause my mac's pretty old.